PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA

Abstract

The financial ratio which consists of current ratio, debt to asset ratio, working capital turn over, total asset turn over, return on asset and net profit margin will give some advantages in order to show the company’s condition of maximizing its profits. Besides, it also used to find out the company profit growth in the future. This research aimed to find out the effect of financial ratio which consist of CR, DAR, WCTO, TATO, ROA and NPM on the profit growth. While, the population was Property and Real Estate companies which were listed on Indonesia Stock Exchange. Moreover, the data collection technique used purposive sampling. Furthermore, the data analysis technique used multiple linear regression. The research result concluded the data had fulfilled classical assumption namely there were normal distributed data, no multicolonearity symptom, no autocorrelation and it did not have heteroscedasticity. Moreover, from the multiple regression analysis, it concluded CR, WCTO and TATO did not effect the profit growth. On the other hand, DAR, ROA and NPM had significant effect on the profit growth.
Keyword: Current Ratio, Debt to Asset Ratio, Working Capital Turn Over, Total Asset Turn Over, Return On Asset, Net Profit Margin, Profit Growth.